Zoe Corporation has the following information for the month of March:

Cost of direct materials used in production

Direct labor

$$17,374$

Factory overhead

$27,004$

Work in process inventory, March $1$

$34,969$

Work in process inventory, March $31$

$24,573$

Finished goods inventory, March $1$

$21,608$

Finished goods inventory, March $31$

$21,591$

$23,546$

a$.$ Determine the cost of goods manufactured.Zoe Corporation has the following information for the month of March:

Cost of direct materials used in production

Direct labor

$$17,374$

Factory overhead

$27,004$

Work in process inventory, March $1$

$34,969$

Work in process inventory, March $31$

$24,573$

Finished goods inventory, March $1$

$21,608$

Finished goods inventory, March $31$

$21,591$

$23,546$

a$.$ Determine the cost of goods manufactured.